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Full-Text Articles in Business
How Artificial Intelligence And Machine Learning Will Change The Future Of Financial Auditing: An Analysis Of The University Of Tennessee's Accounting Graduate Curriculum, Kaylee M. Giles
Chancellor’s Honors Program Projects
No abstract provided.
Investor And Client Responses To The First Pcaob Sanction And Part Ii Disclosure Of A Big N Auditor, Leah Elena Muriel
Investor And Client Responses To The First Pcaob Sanction And Part Ii Disclosure Of A Big N Auditor, Leah Elena Muriel
Doctoral Dissertations
I examine investor and client responses to the first PCAOB sanction and the first release of “Part II – Issues Related to Quality Controls” of a Big N auditor. I examine the following: the stock market reaction to the Part II disclosure, investors’ perceptions of earnings quality after both events using the earnings response coefficient (ERC), and client dismissals after the sanction. I find that December year-end clients that operate in highly litigated industries or those with auditor tenure greater than three years are more likely to dismiss Deloitte in the post-sanction period. For the sample of U.S. highly litigated …